Abstract
This article discusses how corporate UBO registration and the UBO register for trust(s) work and focuses on the tension between transparency and privacy issues in public UBO registrations. What is the balance between these two perspectives on public UBO registrations? Important here are the objective of mandatory UBO registration, the EU legislative path and the outline of the Dutch implementation. Next, the two social perspectives on public UBO registration are discussed, and the authors explore the balance between them.
Translated title of the contribution | Two societal perspectives on UBO registration |
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Original language | Dutch |
Article number | TFO 2020/170.1 |
Pages (from-to) | 117-131 |
Number of pages | 15 |
Journal | Fiscaal ondernemingsrecht |
Volume | 2020 |
Issue number | 170 |
Publication status | Published - Sept 2020 |
Keywords
- Privacy
- transparancy
- UBO
- UBO-registry